Цифровая экономика: глобальные тренды и практика российского бизнеса
The work is devoted to the topical issues of practical implementation of digital transformation services in the economic processes of transport, foreign and mutual trade in the digital economy. The authors analyze the strategic planning documents adopted recently in the EAEU countries, which provide for measures aimed at stimulating the development of digital technologies and their use in various sectors of the economy, including the program "Digital economy of the Russian Federation". Emphasis is placed on the fact that there is no definition of "digital economy" in the approved policy document, which focuses on the development of purely infrastructural elements of the new economic order. The authors, noting the service nature of the transport industry, propose a new principle of priority implementation of innovative digital management mechanisms in transport processes: first, the construction of new digital services, then - the creation or integration of infrastructure necessary to ensure them.
Materials of scientific and practical conference are included in the collection of works «Digital economy and «the Industry 4.0»: problems and prospects», prepared by laboratory «Innovative industrial economy» of Peter the Great St. Petersburg polytechnical university together with a number of the scientific organizations, higher education institutions, the industry entities.
In the collection of scientific works materials according to the theory of development of digital economy in modern conditions of the global competition, practical realization of the concept «the Industry 4.0», to research of problems and prospects of development of innovative activity of economic systems and enterprise entities, use of tools and valuation methods of an industrial development of regions, industries, the entities are reflected.
In the collection works of scientists and specialists of a number of higher education institutions, Russian Academies of Sciences institutes, the organizations, organizations and the entities, representatives of bodies of the public, municipal administration and executive power of Russia and foreign countries are provided.
Materials of the collection will be useful to teachers, scientists, specialists of the industrial, scientific enterprises, the organizations and organizations, and also graduate students, undergraduates and students.
In a changing world, which falls under the influence of two inextricably linked processes in the form of digiti- zation and globalization, the issue of determining the position of the legislator in relation to the choice of the model of legal regulation becomes most relevant. At the same time, despite the active development of digitization processes of both the Russian and world economy, there is no single normative and/or doctrinal concept of crypto- currency, both in economic science and in jurisprudence. We believe that this problem is of particular relevance in connection with the need to determine the state-power strategy of a public entity with regard to the development of Russian financial and tax legislation, considering cur- rent features of the financial system development in the digital age. In this regard, we consider the assessment of the “cryptocurrency” phenomenon taking into account the specifics of the Russian tax-legal regulation as one of the categories of taxation law, which is related to such fun- damental notions as “object taxation” and “tax base”. Also, the development of the current concept of cryptocurren- cy significantly affects the most important notions of tax law-fiscal sovereignty, tax residency, legal personality, taxpayers and others. In addition, digitization requires, in the Author’s opinion, a revision of theoretical approaches to the system and structure tax law sources.